TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Article 10 of DTAA: Adjusting Profits for Non-Arm's Length Conditions in Cross-Border Associated Enterprises' Transactions.</h1> Article 10 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses the taxation of income related to associated enterprises. It specifies that when an enterprise in one state participates in the management, control, or capital of an enterprise in the other state, or when the same individuals are involved in both enterprises, any non-arm's length conditions affecting profits may lead to adjustments. Profits that would have accrued under independent conditions but did not due to these arrangements can be included in the taxable profits of the enterprise and taxed accordingly.
TaxTMI 
TaxTMI 
